Taxation of Tip Income Under the 2025 Reconciliation Law

Research ReportCRS In FocusVersion 1

IF13158

Taxation of Tip Income Under the 2025 Reconciliation Law

Published Jan 21, 2026Updated Jan 22, 2026

Full report

What this is

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Read the PDF on Congress.gov

HR 1119th Congress
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Jul 4, 2025 · Became Public Law No: 119-21.

Taxation of Tip Income Under the 2025 Reconciliation Law

Legislation this report covers